Pengaruh ukuran perusahaan dan leverage terhadap islamic social reporting (ISR) pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2013-2016

Fadilah, Fadilah (2018) Pengaruh ukuran perusahaan dan leverage terhadap islamic social reporting (ISR) pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2013-2016. Masters thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

INDONESIA : Penelitian ini dilatarbelakangi oleh adanya temuan dari data laporan tahunan perusahaan yang menunjukkan bahwa pengungkapan pelaporan tanggung jawab sosial islami perusahaan luas ketika ukuran perusahaan dan leverage-nya rendah, hal ini bertentangan dengan teori legitimasi dan agency yang mengatakan bahwa semakin besar ukuran perusahaan dan leverage maka pegungkapan tanggung jawab sosialnya semakin luas. Penelitian bertujuan untuk mengetahui (1) pengaruh ukuran perusahaan (X1) terhadap pengungkapan Islamic Social Reporting (ISR) (Y) (2) pengaruh leverage (X2) terhadap pengungkapan Islamic Social Reporting (ISR) (Y) dan (3) pengaruh ukuran perusahaan (X1) dan leverage (X2) secara simultan terhadap terhadap pengungkapan Islamic Social Reporting (ISR) (Y). Pengukuran variabel ukuran perusahaan digunakan proksi total aset, leverage digunakan debt to asset ratio dan mengukur indeks Islamic Social Reporting (ISR) digunakan content analysis 43 item pengungkapan Islamic Social Reporting (ISR) yang dikembangkan Ohman, et.al. Teori legitimasi dan teori agency mengatakan bahwa ukuran perusahaan dan leverage dapat mempengaruhi pengungkapan Islamic Social Reporting (ISR). Semakin besar ukuran perusahaan maka pengungkapan Islamic Social Reporting (ISR) semakin luas, dan begitu pula sebaliknya. Perusahaan dengan leverage tinggi akan mengungkapkan Islamic Social Reporting (ISR) luas dan sebaliknya. Metode Penelitian ini menggunakan metode penelitian eksplanatori dengan pendekatan kuantitatif. Pengambilan sampel menggunakan purposive sampling dari perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada tahun 2013-2016. Analisis data menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) ukuran perusahaan berpengaruh secara signifikan terhadap pengungkapan Islamic Social Reporting (ISR) dengan nilai t hitung 2,607 lebih besar dari t tabel. (2) Leverage tidak berpengaruh pada pengungkapan Islamic Social Reporting (ISR) dengan t hitung 1,159 lebih kecil dari t tabel. (3) Ukuran perusahaan dan leverage secara simultan berpengaruh terhadap Islamic Social Reporting (ISR) dengan F hitung 3,388 lebih besar dari F tabel, sedangkan nilai R square 0,113. Hasil penelitian ini menguatkan teori legitimasi yang dikemukakan oleh Lindbolm, yang mengatakan bahwa semakin besar sumber daya yang dimiliki suatu perusahaan maka semakin besar pula usaha yang dilakukan dalam memperoleh legitimasi dari masyarakat melalui pengungkapan tanggung jawab sosialnya. Hasil penelitian ini juga menguatkan teori agency yang dikemukakan oleh Jensen dan Mecklin, yang menyatakan bahwa semakin besar cost agency suatu perusahaan maka usaha untuk mengurangi cost agency itu juga besar, yaitu melalui pengungkapan tanggung jawab sosial yang semakin luas. ENGLISH : This research is motivated by the findings of the company's annual report data which shows that the disclosure of the company's extensive social responsibility reporting when the size of the company and its leverage is low, this is contrary to the legitimacy theory and the agency that says that the larger the size of the company and the leverage his social responsibility is increasingly widespread. The study aims to determine (1) the effect of firm size (X1) on the disclosure of Islamic Social Reporting (ISR) (Y) (2) the influence of leverage (X2) on the disclosure of Islamic Social Reporting (ISR) (Y) and (3) the influence of firm size (X1) and leverage (X2) simultaneously on the disclosure of Islamic Social Reporting (ISR) (Y). Measurement of firm size variables used proxy of total assets, leverage used debt to asset ratio and measuring Islamic Social Reporting (ISR) index used content analysis 43 items of Islamic Social Reporting (ISR) disclosures developed by Ohman, et.al. Legitimacy theory and agency theory say that firm size and leverage can influence the disclosure of Islamic Social Reporting (ISR). The larger the size of the company, the wider the spread of Islamic Social Reporting (ISR), and vice versa. Companies with high leverage will reveal extensive Islamic Social Reporting (ISR) and vice versa. This research method uses explanatory research methods with a quantitative approach. Sampling using purposive sampling from companies listed in the Jakarta Islamic Index (JII) in 2013-2016. Data analysis uses multiple linear regression. The results of this study indicate that (1) the size of the company has a significant effect on Islamic Social Reporting (ISR) disclosure with a value of 2,607 greater than t table. (2) Leverage has no effect on Islamic Social Reporting (ISR) disclosure with t count 1,159 smaller than t table. (3) Firm size and leverage simultaneously affect Islamic Social Reporting (ISR) with F count 3,388 greater than F table, while R square value is 0,113. The results of this study corroborate the legitimacy theory put forward by Lindbolm, which says that the greater the resources a company has, the greater the effort taken to gain legitimacy from the community through the disclosure of its social responsibility. The results of this study also corroborate the agency theory proposed by Jensen and Mecklin, which states that the greater the cost agency of a company, the effort to reduce the cost agency is also large, namely through broader disclosure of social responsibility.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Ukuran perusahaan;leverage;islamic social reporting;jakarta islamic index
Subjects: Accounting > Financial Reporting
Divisions: Pascasarjana Program Magister > Program Studi Ekonomi Syari'ah
Depositing User: FADILAH FADILAH
Date Deposited: 21 Sep 2018 03:20
Last Modified: 21 Feb 2019 04:10
URI: http://digilib.uinsgd.ac.id/id/eprint/13846

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